Court : Rajasthan
Reported in : (2002)174CTR(Raj)1
..... or profession and require any proprietor, employee or any other person who may at that time and place be attending in any manner to, or helping in, the carrying on of such business or profession(i) to afford him the necessary facility to inspect such books of account or other documents as he may require and which may be available at such place,(ii) to afford him the necessary facility to check or verify the cash, stock or other valuable article or thing which may be found ..... tribunal to refer the following questions of law for the opinion of this court :'whether, on the facts and in the circumstances of the case, the tribunal was justified in law in cancelling the penalty levied under section 271(1)(b) of the act on the sole ground that order of the assessment has been set aside to be made afresh in appeal ?whether, on the facts and in the circumstances of the case, the tribunal was justified in law in cancelling ..... an income-tax authority acting under this section may,(i) if he so deems necessary, place marks of identification on the books of account or other documents inspected by him and make or cause to be made extracted or copies therefrom,(ii) make an inventory of any cash, stock or other valuable article or thing checked or verified by him,(iii) record the statement of any person which may be useful for, or relevant to, any proceeding under this act. ..... , ganpatlal and surendra kumar and the accounts were in operation since 5-2-1988, 26-4-1991 and 19-12-1991, respectively. .....
Tag this Judgment!Court : Rajasthan
Reported in : 2002(3)WLN122
..... insertion of section 56 by amendment act of 1987 the notice issued under section 4(1) of sate act is saved-held, there is no provision under sub-section (4) of section 56 of central act which would save a notice under section 4(1) of state act-but it will have to be seen whether notice under section 4(1) of state act was in accordance with provisions of section 4(1) of central act--if an action under state act in terms of provisions of central act is taken, mere mention of sub-section (1) of section 4 of state act would not have any relevance--notice issued under section 4(1) of state act found not to be in compliance of provisions of section 4(1) do central act--held ..... the state of tamil nadu and another wherein it was held-delay in declaration-notification under section 4(1) issued on 17.5.1979 for acquisition of land for wider road-notification challenged by the land owner-court quashed the declaration on 10.10.1991-order communicated to the authoritie on 9.11.1991-authorities directed to issue fresh declaration after fresh enquiry-fresh declaration issued on 12.12.1996 held to be beyond period prescribed under the act-declaration as well as section 4(1) notification quashed'.43. ..... of the declaration), and such declaration shall state) the purpose for which it is needed, its approximate area, and where a plan shall have been made of the land, the places where such plan may be inspected. .....
Tag this Judgment!Court : Rajasthan
Reported in : (2001)72TTJ(NULL)323
..... -application of mind but the same is distinguishable on facts inasmuch as in the instant case the notice issued on 16-10-1998, on doubt mentioned along with section section 158bc also 'read with section 158bd and this latter portion 'read with section 158bd was not struck out, no doubt, but the assessing officer did not initiate proceedings on that basis and subsequently issued another notice on 2-11-1998, ..... ]166itr115(delhi) (supra), headnote i to which our attention was specifically drawn, the honble delhi high court has held that the scope of section 132 is limited to the articles and things mentioned in clauses (a), (b) and (c) to section 132(1), and the section does not include, within its ambit, immovable property because of the reason that the location of an immovable property was known and no search ..... order in holding the notice to be issued under section section 158bc read with section 158bd on 16-10-1998, and subsequently the notice issued under section section 158bc on 5-11-1998, to be valid and conferring jurisdiction on assessing officer to make assessment under section section 158bc /143/(3) of income tax act, 1961. ..... on the objection of the petitioner, a telephone call was made to inspecting assistant commissioner, chandigarh and within 15 minutes, the requisite search warrant was sent to the authorised officer, although the commissioner was stationed at patiala ..... was also discussed and assessed also in the hands of assessee in assessment years 1991-92 upto 1996-97. .....
Tag this Judgment!Court : Rajasthan
Reported in : II(1992)ACC429; 1992ACJ543; (1999)IIILLJ585Raj; 1991(2)WLC335; 1991WLN(UC)315
..... 1985, and uma shanker died at the spot, but no amount of compensation was paid either by the employer or by the insurer and, therefore, as per the provisions of section 4a of the workmen's compensation act, 1923 (hereinafter referred as 'the act') it was the duty of the workmen's compensation commissioner to have awarded the interest as well as should have levied the penalty and the appellants are entitled to get the interest ..... for the principal amount and if the same is not deposited or paid within one month from the date of the accident, as required under section 4a(3) of the act then the insurer, also, incurs the liability to pay the penalty and interest and the liability envisaged is the whole liability including the interest and ..... high court considered the matter regarding imposition of penalty and interest and after considering the law on the point, the court came to the conclusion that the provisions of section 4a (3) relating to the penalty and interest which takes the liability to indemnify the employer, is not the employer and, therefore, not liable to indemnify the amount of penalty ..... the apex court, after considering the law on the point, came to the conclusion that it was the duty of the employer under section 4a(1) of the act to pay compensation at the rate provided by section 4 as soon as the personal injury was caused to the workmen and as he failed to do so, and took a false and frivolous objection regarding the jurisdiction of the commissioner and ..... 1991 ..... 1991 ..... 1991 .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1992Raj90; 1991(2)WLC188; 1991(2)WLN78
..... that where the margin is so thin that actually the difference of 20 votes would have materially affected the result of the election, it is ordinarily necessary in the interest of justice and fair play that an order of inspection of the counted ballot papers should be granted to eliminate the possibility and the allegations of manoeuvred ballot papers or the increase or decrease of votes by some interested person associated with the process of election. ..... has to be made before it and if it is made and allowed, the election tribunal can enquire into it and it can examine the ballot papers to find out whether from the inspection of the ballot papers, it is apparent on the fact of the record that tampering with the ballot papers has been made or not?14. mr. ..... it may be mentioned here that the aforesaid requirement with regard to the pleadings in an election petition are contained in section 83 of the representation of the people act, 1951 and rule 80 of the rules is akin to the requirement of pleadings in civil suits as contained in order vi, rule ..... this appeal is directed against the judgment of the learned single judge of this court dated february 21, 1991, whereby the learned single judge whiledismissing the writ petition has maintained the order dated 12-4-1990 for scrutinising and recounting of votes passed by the learned election tribunal ..... in this respect, his contention is that an order of inspection of ballots for recounting of votes can only be passed, if two conditions .....
Tag this Judgment!Court : Rajasthan
Reported in : (1998)IILLJ1021Raj; 1998(1)WLC441
..... recoverable from the petitioner on account of allotment of the residential quarter which was in his use and occupation during the period of his tenure in service of the respondent-university, nothing prevented the respondent-university from recovering the amount of rent due by instituting separate proceeding against him in accordance with law which includes the institution of eviction proceedings before the estate officer under the ..... in this regard is that he is protected under the provisions of section 6 of the rajasthan premises (control of rent and eviction) act, 1950 and having been lawfully allotted residential accommodation by the university for his occupation during his tenure of service, the university was not authorised to arbitrarily enhance the rental dues without prior notice ..... employee on his retirement from services is not only a statutory right of an employee but alongwith it there is statutory obligation imposed on the employer as per the scheme of the act to regularly deduct permissible amount from his salary/wages at the rate specified under the act towards the employee's contribution as well as the employer's contribution and the employee is entitled as a matter of legal right to the payment of entire amount on account of p.p. ..... university has further contended that while the case of the petitioner was pending consideration before the committee constituted by the university, he had filed the present writ petition in this court prematurely as on november 1, 1991 .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1999Raj146; 1999(2)WLC565
..... a candidate who has completed a regular course of study in the university teaching department of law or in an affiliated college for first year will, subject to the other provisions of the act, statutes, ordinances, rules and regulations be admitted to the first year examination of the ..... the bar council of rajasthan has also issued instructions in view of the important conditions as laid down by the bar council of india in part iv of section a regarding standards of legal education and recognition of the degree in law including the condition regarding minimum attendance of 66%. ..... pleads that as per the rules framed by the bar council of india in part iv relating to standards of legal education and recognition of the degree in law under the act, the student is required to put a minimum attendance of 66% of the lectures of each of the subjects as also at the moot courts and practical training course. ..... after passing the examination of the first year, has completed a regular course of study in the university teaching department of law or in an affiliated college for the second year of ll.b. (p) or ..... if any candidate has obtained degree of two years' degree by correspondence course from kota open university and if kota open university is a recognised university by the government and the u.g.c. ..... of the letter dated 29th april, 1991 in this regard has been attached as ..... two years' 'a' course from kota open university by correspondence in the year 1991 as per marksheets attached as annexures 1 .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1992Raj95; 1991(2)WLC270; 1991WLN(UC)47
..... in order to appreciate the controversy involved in these writ petitions, it will be convenient to refer to the provisions of section 72(2)(x) which reads as under:'72(2)(x) : that vehicles of a specified type fitted with body conforming to approved specifications shall be used : provided that the attachment of this condition to a permit shall not prevent the continued use, for a period of ..... the principal submission of the learned counsel for the petitioners is that thesection 72(2)(x) of the motor vehicles act, 1988 requires that the vehicles of a specified type fitted with body conforming to approved specifications shall be used by the permit holders ..... to conform to the approved specification and all the operators of stage carriage or non-stage carriage permits will have to employ the vehicle of the specified model as prescribed bythe resolution of the state transport authority dated 3-1-1991 after two years from the date of publication of this resolution in the official gazette.11. ..... sharma, learned deputy government advocate is not in a position to say as to whether this resolution of the state transport authority dated 3-1-1991 has been published in the gazette or not. ..... 1/91 dated 3-1-1991, which reads as under:dk;kzy; jkt; ifjogu izkf/kdkj]t;iqjizlrko la- 1@91fnukad 3&1&91 fo'k; %&jkt;lfkkueksvj;ku fu;e] 1990 ds fu;e 5-10 ds vurxzr ifjogu okguksa ds fy, vuqkk i=ksa ds lohd`[email protected] dh ekmy dh 'krks dk iqujkoyksdu ajkt; ifjogu izkf/kdkj }kjk le; le; ij fofhkuuizdkjksa ds .....
Tag this Judgment!Court : Rajasthan
Reported in : 1997CriLJ1423
..... according to the prosecution after his arrest by the police the appellant gave information regarding the weapon of offence, namely, farsi and that information was recorded under section 27 of the evidence act and in pursuance of that information the investigating officer recovered a blood stained farsi which was' seized and sealed then and there and was sent for chemical examination. 21. ..... p..8 and site plan ex.p.9 and the memo of inspection of the dead body of imam ex.p. ..... that her he goat some times entered the house of the appellant and these things annoyed the appellant besides the appellant used to ask her not to go to the house of mohammedans for earning her bread by acting as labourer and this was the reason why she was assaulted by the appellant. ..... this jail appeal has been filed against ' the judgment dated 27-9-1991 delivered by the learned -additional district and sessions, judge, barmer in sessions case no. ..... the appellant was examined on 20-8-1991 under section 313, cr.p.c. ..... 13 has prepared the site inspection memo ex. ..... on the basis of the report submitted by mosan the police registered a case under sections 302, 452, 326 and 307, i.p.c. ..... against the appellant under sections 302, 307 and 450, i.p.c. ..... jiya ram, by which the appellant was convicted under sections 302, 397 and 450, i.p.c. ..... the report of the forensic science laboratory is admissible in evidence without formal proof and a question about its , contents has been put to the appellant under section 313, cr.p.c. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1992CriLJ3168; 1991(2)WLN402
..... mentioned here that four other persons who were tried along with the appellant hariram, viz, ratiram, surjaram, shriram and krishan, who have been convicted for offences under sections 323/324 ipc, were ordered to be released on probation of good conduct and no appeal has been preferred by them, hence the case of hariram alone is to ..... exercise of the right of private defence is such for which there cannot be any justification and the injury inflicted is clearly in excess of the right of private defence, then exception 2 to section 300 ipc would be applicable and the offence would be culpable homicide not amounting to murder.29. ..... default thereof 3 months' simple imprisonment.under sections 3/25 &27 of indian arms act one year's simple imprisonment and a fine ..... his case would fall under section 304 part i ipc because his act, by which the death was caused, was committed with intention of causing such bodily injury as ..... his brother and son and went inside his house and came out with stengun pressing the trigger to send a few shots, knowing fully well that this act of his would result in the death of the person, who would be hit by the shots. ..... sometimes, the site inspection reports do come to the rescue, in such circumstances but often the important points are overlooked while preparing the site-plan and it becomes difficult ..... the court questions stated that before arrest of the accused he had only the statement of the complainant and the circumstances available from the site inspection. .....
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